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| Player | Team | Goals |
|---|---|---|
| K. Fujioka | FC Gifu | 19 |
| Marcus Índio | Imabari | 19 |
| R. Shiohama | Fukushima United | 16 |
| R. Nagai | Kitakyushu | 14 |
| Y. Okada | Nara Club | 13 |
| K. Ukita | Parceiro Nagano | 13 |
| H. Asakawa | Matsumoto Yamaga | 13 |
| K. Hashimoto | Tegevajaro Miyazaki | 12 |
| Y. Tomidokoro | FC Ryukyu | 12 |
| Y. Taguchi | FC Gifu | 11 |
| S. Usui | Kataller Toyama | 11 |
| H. Wada | Azul Claro Numazu | 11 |
| S. Matsuki | Gainare Tottori | 11 |
| K. Sugimoto | Omiya Ardija | 10 |
| K. Sasaki | Vanraure Hachinohe | 10 |
| H. Shirai | FC Ryukyu | 10 |
| T. Yoshihira | Kataller Toyama | 9 |
| T. Tsukui | Azul Claro Numazu | 9 |
| K. Mori | Fukushima United | 8 |
| S. Yasumitsu | Kataller Toyama | 8 |
| Y. Kajiura | Kanazawa | 8 |
| Y. Ozeki | Fukushima United | 8 |
| H. Higuchi | Fukushima United | 8 |
| K. Okumura | YSCC | 8 |
| H. Take | Tegevajaro Miyazaki | 8 |
| K. Murakoshi | Matsumoto Yamaga | 8 |
| K. Nagata | Vanraure Hachinohe | 8 |
| S. Tanaka | Gainare Tottori | 8 |
| D. Higuchi | Matsumoto Yamaga | 7 |
| Arthur Silva | Omiya Ardija | 7 |